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    Boni Avenue, Mandaluyong City: Rizal Technological University

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    Alta Sophia
    The document outlines the course plan for Accounting 1 & 2 at Rizal Technological University for the second semester of the 2011-2012 school year. It details the topics, activities, and schedule that will be covered over 15 sessions from November to March, including lectures, discussions, exercises, assignments, quizzes, and two examinations. The course will begin with an introduction and overview before covering topics such as the accounting environment, partnerships, corporations, shareholders' equity, retained earnings, and financial statements.

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    Boni Avenue, Mandaluyong City: Rizal Technological University

    Uploaded by

    Alta Sophia
    94 views3 pages
    The document outlines the course plan for Accounting 1 & 2 at Rizal Technological University for the second semester of the 2011-2012 school year. It details the topics, activities, and schedule that will be covered over 15 sessions from November to March, including lectures, discussions, exercises, assignments, quizzes, and two examinations. The course will begin with an introduction and overview before covering topics such as the accounting environment, partnerships, corporations, shareholders' equity, retained earnings, and financial statements.

    Original Description:

    Couse Plan for Partnership and Corporation.

    Original Title

    Course Plan- Ac3 & 4

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    The document outlines the course plan for Accounting 1 & 2 at Rizal Technological University for the second semester of the 2011-2012 school year. It details the topics, activities, and schedule that will be covered over 15 sessions from November to March, including lectures, discussions, exercises, assignments, quizzes, and two examinations. The course will begin with an introduction and overview before covering topics such as the accounting environment, partnerships, corporations, shareholders' equity, retained earnings, and financial statements.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    94 views3 pages

    Boni Avenue, Mandaluyong City: Rizal Technological University

    Uploaded by

    Alta Sophia
    The document outlines the course plan for Accounting 1 & 2 at Rizal Technological University for the second semester of the 2011-2012 school year. It details the topics, activities, and schedule that will be covered over 15 sessions from November to March, including lectures, discussions, exercises, assignments, quizzes, and two examinations. The course will begin with an introduction and overview before covering topics such as the accounting environment, partnerships, corporations, shareholders' equity, retained earnings, and financial statements.

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    © All Rights Reserved
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    RIZAL TECHNOLOGICAL UNIVERSITY

    Boni Avenue, Mandaluyong City

    COURSE PLAN
    Accounting 1 & 2
    nd
    2 Semester SY 2011-2012

    Prof. Elizabeth E. Salvador

    DATE
    3 hours/ TOPICS ACTIVITIES
    Session
    Nov. 15  RTU Philosophy, Mission, Vision, CBET Mission,  Lecture
    Vision and objectives  Discussion
     General orientation on class decorum  Recitation
     Overview of the Subject Syllabi and grading system

    Nov. 18 The Basic Accounting Environment  Lecture


     Accounting defined  Discussion
     Accounting and Business, its motives and roles  Board exercises
     Forms of business organizations  Seat Work
     Types of business activities  Assignment

    Nov. 24 Fundamental concerns in Accounting  Lecture
     The Changing Business Environment  Discussion of assigned
     The Accountant of the 21st Century exercises and problems
     Career Fields in Accounting  Graded Recitation
     Regulatory bodies, Accountancy Act of 2004  Seat Work
     International Accounting Standards  Assignment
      Quiz
    Nov. 28, Partnership Formation, Exercises and Problems  Discussion of assigned
    Dec. 1 &  Opening the books of the Partnership, Forms of exercises and problems
    Dec. 5 investments and recognition of bonus  Graded Recitation
     Recording cash investment  Board exercises
     Recording non cash investment  Seat Work
     Recording investment of an already existing  Assignment
    business  Quiz
     Adjusting and Closing the books of the
    proprietor
     Opening the books of the new partnership
    Dec. 8, Partnership Operation and Division of Profit and Loss  Lecture
    Dec. 12 &  Income Statement  Discussion of assigned
    Dec 15  Closing Entries exercises and problems
     Worksheet  Board exercises
     Methods of dividing profits  Graded recitation
     Statement of Partners’ Equity  Seat Work
     Profit margin  Assignment
     Return on Partners’ Equity  Quiz
    Jan. 2  Recapitulation of previous topics.  Discussion of assigned
     Review for Preliminary Examination exercises and problems
     Board Exercises
    Jan. 5 PRELIMINARY EXAMINATION

    1|Page
    Jan. 9 & Evaluation of the results of the Preliminary Exams  Lecture
    Jan 12 Changes in Partners’ Equity(Dissolution)  Discussion of assigned
     Definition and causes of dissolution exercises and problems
     Accounting Procedures for dissolution  Assignment
     Admission by purchase

    Jan. 16,  Admission by investment  Lecture


    Jan 19 &  Withdrawal of a partner  Discussion of assigned
    Jan 23  Death of a partner exercises and problems
     Incorporation  Board exercises
     Recognition of Bonus and Asset Revaluation  Graded recitation
     Seat Work
     Assignment
    Quiz
    Jan. 26 Partnership Liquidation  Lecture
     Definition of liquidation  Discussion of assigned
     Liquidation by Total or Lump sum Liquidation exercises and problems
     Accounting procedures in Liquidation by Total  Seat Work
     Assignment

    Jan 30 &  Statement of Partnership Liquidation(by Total)  Lecture


    Feb 2  Entries in Liquidation  Discussion of assigned
    exercises and problems
     Board exercises
     Graded recitation
     Seat Work
     Assignment
    Quiz
    Feb. 6 &  Liquidation by Installment  Lecture
    Feb 9  Accounting procedures in liquidation by  Discussion of assigned
    installment exercises and problems
     Statement of Partnership Liquidation (by  Board exercises
    Installment)  Graded recitation
     Entries in liquidation  Seat Work
     Schedule of Cash Distribution  Assignment
     Cash Priority Program Quiz
    Feb. 13  Recapitulation of previous topics.  Discussion of assigned
     Review for the Mid-term Examination exercises and problems
     Board Exercises
    Feb. 16 MID-TERM EXAMINATION

    Feb. 20 Evaluation of the results of the Mid-term Exams  Lecture


    Corporate Formation and the Shareholders’ Equity  Discussion of assigned
     Corporation defined, its nature and attributes exercises and problems
     Advantages and disadvantages of a  Assignment
    corporation  Graded Recitation
     Kinds of corporations
     Corporate structure
     Kinds of stocks
     Rights of Shareholders
     Incorporation requirement
     Articles of Incorporation
     Stock Certificate
    Feb. 23 & Accounting for stock transactions  Lecture
    Feb. 27  The journal entry method  Discussion of assigned

    2|Page
     The memorandum entry method exercises and problems
     Accounting for par value shares  Board exercises
     Accounting for No Par Value Shares  Graded recitation
     Seat Work
     Assignment
    Quiz
    March 1 &  Shareholders’ Equity  Lecture
    March 5  Stock and Transfer Book  Discussion of assigned
     Incorporation of a partnership exercises and problems
     Preferred Stock and Common Stock  Board exercises
     Graded recitation
     Seat Work
     Assignment
     Quiz

    March 8, Retained Earnings  Lecture


    March 12  Net Profit and Net Loss  Discussion of assigned
    &  Dividends, Forms and accounting for dividends exercises and problems
    March 15  Earnings per share  Board exercises
     Return on Equity  Graded Recitation
     Book Value per share  Seat Work
     Appropriations and Reversal of Appropriations  Assignment
     Statement of Comprehensive Income  Quiz
     Statement of Changes in Retained Earnings
     Statement of Changes in Shareholders’ Equity

    March 19 Recapitulation of previous topics.  Discussion of assigned


    Review for the Final Examination exercises and problems
     Board exercises

    March 22 FINAL EXAMINATION

    3|Page

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